基于平衡计分卡的海尔集团内部审计绩效评价研究.docVIP

摘要及关键词 摘要：社会科学在不断进步，经济在不断发展，中国市场目前是一个发展的好时机，企业管理方法也变得多样化。企业想要获得发展一个有效、实用性强的绩效体系必不或缺。我国大多数中小型企业目前采用的都是以前单一的财务指标，财务指标信息来源根据的是企业财务状况，不具备与同企业的对比性，财务指标反映的信息有限，不利于企业管理层及时作出正确判断。本文采用的平衡计分卡是在财务指标基础上延伸出了其他几项指标。对企业内部审计绩效体系具有很大帮助。论文首先介绍了平衡计分卡与内部审计绩效之间的关系，然后分析海尔集团内部审计绩效采用的方法、不足之处以及原因。接下来根据海尔内部审计绩效具体情况从平衡计分卡财务维度、客户维度、内部运营维度、学习与成长维度四维度引入新指标，并运用层次分析法赋值权重。最后，评价海尔集团内部审计绩效引入平衡计分卡的效果以及提出几条保障措施确保顺利开展实施。 关键词：内部审计绩效；平衡计分卡；层次分析法；指标体系 Abstract and Key words Abstract: The social science is constantly improving and the economy is constantly developing. The Chinese market is now a good time for development, and corporate management methods have also become diversified. It is indispensable for companies to develop an effective and practical performance system. Most of the small and medium-sized enterprises in China currently use the previous single financial indicators. The source of financial indicators is based on the financial status of the enterprise. It does not have the contrast with the same enterprise. The financial indicators reflect limited information, which is not conducive to the timely management of the company. Make a correct judgment. The Balanced Scorecard used in this paper extends several other indicators based on financial indicators. It is of great help to the internal audit performance system of the company. The paper first introduces the relationship between the balanced scorecard and internal audit performance, and then analyzes the methods, deficiencies and reasons for Haier Groups internal audit performance. Then, according to the specific situation of Haiers internal audit performance, new indicators are introduced from the four dimensions of balanced scorecard financial dimension, customer dimension, internal operation dimension, learning and growth dimension, and the weights are assigned by the analytic hierarchy process. Finally, evaluate the effect of Haier Groups internal audit performance on the introduction of a balanced scorecard and propose several safeguard